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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Scope of Section 260A - in the absence of demonstrated ...


High Court Appeals Restricted: Only Substantial Legal Questions Allowed Under Income Tax Act, Section 260A.

June 25, 2019

Case Laws     Income Tax     HC

Scope of Section 260A - in the absence of demonstrated perversity that findings recorded by the Tribunal are based on no evidence and or while arriving at a said finding relevant admissible evidence has not been taken into consideration or inadmissible evidence has been taken into consideration or legal principles have not been applied in appreciating the evidence or the evidence has been misread - no substantial question of law arises

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